Publish date: 14 March 2022
New guidance for members who may hold or have held fixed or enhanced protection from lifetime allowance charges.
Following new HMRC guidance for public service scheme members with enhanced or fixed protection which was issued on 28 February 2022, NHS Pensions have made some amends to their lifetime allowance webpage.
The guidance relates to members who will be affected by the changes to public service pension schemes as a result of the McCloud judgment and may hold or have held enhanced or fixed protection from lifetime allowance charges.
Any members who may hold or have held enhanced or fixed protection from lifetime allowance charges, should read this information as soon as possible before 31 March 2022.
The guidance can be found in the section titled 'Closure of the 1995/2008 Scheme and the move to the 2015 Scheme' NHS Pensions lifetime allowance webpage.
More information on which members will be affected by the changes to public service pension schemes as a result of the McCloud judgment can be found on NHS Pensions changes to public service pensions web hub.